Directive 2013/34/EU of the European Parliament and of the Council of 26 June 201... (32013L0034)
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Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC Text with EEA relevance
- DIRECTIVE
- 2013/34/EU
- OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
- of 26 June 2013
- on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
- (Text with EEA relevance)
- CHAPTER 1
- SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
- Article 1
- Scope
- Article 2
- Definitions
- Article 3
- Categories of undertakings and groups
- CHAPTER 2
- GENERAL PROVISIONS AND PRINCIPLES
- Article 4
- General provisions
- Article 5
- General disclosure
- Article 6
- General financial reporting principles
- Article 7
- Alternative measurement basis of fixed assets at revalued amounts
- Article 8
- Alternative measurement basis of fair value
- CHAPTER 3
- BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
- Article 9
- General provisions concerning the balance sheet and the profit and loss account
- Article 10
- Presentation of the balance sheet
- Article 11
- Alternative presentation of the balance sheet
- Article 12
- Special provisions relating to certain balance sheet items
- Article 13
- Presentation of the profit and loss account
- Article 14
- Simplifications for small and medium-sized undertakings
- CHAPTER 4
- NOTES TO THE FINANCIAL STATEMENTS
- Article 15
- General provisions concerning the notes to the financial statements
- Article 16
- Content of the notes to the financial statements relating to all undertakings
- Article 17
- Additional disclosures for medium-sized and large undertakings and public-interest entities
- Article 18
- Additional disclosures for large undertakings and public-interest entities
- CHAPTER 5
- MANAGEMENT REPORT
- Article 19
- Contents of the management report
- Article 20
- Corporate governance statement
- CHAPTER 6
- CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
- Article 21
- Scope of the consolidated financial statements and reports
- Article 22
- The requirement to prepare consolidated financial statements
- Article 23
- Exemptions from consolidation
- Article 24
- The preparation of consolidated financial statements
- Article 25
- Business combinations within a group
- Article 26
- Proportional consolidation
- Article 27
- Equity accounting of associated undertakings
- Article 28
- The notes to the consolidated financial statements
- Article 29
- The consolidated management report
- CHAPTER 7
- PUBLICATION
- Article 30
- General publication requirement
- Article 31
- Simplifications for small and medium-sized undertakings
- Article 32
- Other publication requirements
- Article 33
- Responsibility and liability for drawing up and publishing the financial statements and the management report
- CHAPTER 8
- AUDITING
- Article 34
- General requirement
- Article 35
- Amendment of Directive 2006/43/EC as regards the audit report
- "Article 28
- Audit reporting
- CHAPTER 9
- PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
- Article 36
- Exemptions for micro-undertakings
- Article 37
- Exemption for subsidiary undertakings
- Article 38
- Undertakings which are members having unlimited liability of other undertakings
- Article 39
- Profit and loss account exemption for parent undertakings preparing consolidated financial statements
- Article 40
- Restriction of exemptions for public-interest entities
- CHAPTER 10
- REPORT ON PAYMENTS TO GOVERNMENTS
- Article 41
- Definitions relating to reporting on payments to governments
- Article 42
- Undertakings required to report on payments to governments
- Article 43
- Content of the report
- Article 44
- Consolidated report on payments to governments
- Article 45
- Publication
- Article 46
- Equivalence criteria
- Article 47
- Application of equivalence criteria
- Article 48
- Review
- CHAPTER 11
- FINAL PROVISIONS
- Article 49
- Exercise of delegated powers
- Article 50
- Committee procedure
- Article 51
- Penalties
- Article 52
- Repeal of Directives 78/660/EEC and 83/349/EEC
- Article 53
- Transposition
- Article 54
- Entry into force
- Article 55
- Addressees
- ANNEX I
- TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)
- ANNEX II
- TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)
- ANNEX III
- HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
- Assets
- A. Subscribed capital unpaid
- B. Formation expenses
- C. Fixed assets
- I. Intangible assets
- II. Tangible assets
- III. Financial assets
- D. Current assets
- I. Stocks
- II. Debtors
- III. Investments
- IV. Cash at bank and in hand
- E. Prepayments and accrued income
- Capital, reserves and liabilities
- A. Capital and reserves
- I. Subscribed capital
- II. Share premium account
- III. Revaluation reserve
- IV. Reserves
- V. Profit or loss brought forward
- VI. Profit or loss for the financial year
- B. Provisions
- C. Creditors
- D. Accruals and deferred income
- ANNEX IV
- VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
- A. Subscribed capital unpaid
- B. Formation expenses
- C. Fixed assets
- I. Intangible assets
- II. Tangible assets
- III. Financial assets
- D. Current assets
- I. Stocks
- II. Debtors
- III. Investments
- IV. Cash at bank and in hand
- E. Prepayments and accrued income
- F. Creditors: amounts becoming due and payable within one year
- G. Net current assets/liabilities
- H. Total assets less current liabilities
- I. Creditors: amounts becoming due and payable after more than one year
- J. Provisions
- K. Accruals and deferred income
- L. Capital and reserves
- I. Subscribed capital
- II. Share premium account
- III. Revaluation reserve
- IV. Reserves
- V. Profit or loss brought forward
- VI. Profit or loss for the financial year
- ANNEX V
- LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13
- ANNEX VI
- LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13
- ANNEX VII
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